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1996 (10) TMI 421 - SC - VAT and Sales TaxWhether the High Court should have held that the amount of excise duty paid by the assessee/purchaser directly to the Central Excise Department on petroleum products owned by the assessee at the stage of removal from the bonded warehouses ought to have been treated as part of the taxable turnover of the purchaser within the meaning of section 5-A of the Act? Whether the High Court ought to have held that shell hexane and special boiling point spirit were liable to tax at the rate applicable to the detergents and therefore under entry 57B of the First Schedule to the Act? Held that:- Appeals allowed and petitions dismissed.
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